- 金融負債: 需要支付利息, 會造成財務負擔
- 償債能力良好的公司 - 利息保障倍數大於5倍和長期銀行借款占稅後淨利比小於2
- 如果負債比異常增加, 要找出背後的原因
- 避開負債比超過0.7, 流動比低於100的公司, 除了這些產業: 金融業、租賃業、電字零件通路業、先收後付(像超商等)、流動比高且應收帳款品質好、偽高負債公司
| 負債比 YoY | 金融負債 YoY | 營收淨額 YoY | 利息保障倍數 YoY | 長期銀行借款占稅後淨利比 YoY | 流動比 YoY | 速動比 YoY | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 0.22 | -15.9 | 7.55 | 178.6 | 385.07 | 30.29 | 1023.36 | 0 | 0.00 | 0 | 151.45 | -34.77 | 92.06 | -40.53 |
| 2022 (9) | 0.26 | 66.95 | 2.71 | -15.31 | 295.54 | -5.05 | -888.06 | 0 | 0.02 | 0.0 | 232.18 | -19.54 | 154.81 | -28.25 |
| 2021 (8) | 0.15 | -5.59 | 3.2 | -30.28 | 311.25 | 0.81 | 493.37 | 120.05 | 0.02 | -3.45 | 288.55 | 2.97 | 215.77 | 10.67 |
| 2020 (7) | 0.16 | -9.91 | 4.59 | -46.5 | 308.75 | -3.72 | 224.21 | 0 | 0.02 | 0 | 280.23 | 23.63 | 194.96 | 46.36 |
| 2019 (6) | 0.18 | 33.56 | 8.58 | 16.1 | 320.68 | -8.04 | -78.05 | 0 | 0.00 | 0 | 226.66 | -31.87 | 133.21 | -47.47 |
| 2018 (5) | 0.14 | -5.25 | 7.39 | -13.57 | 348.7 | -10.38 | 295.47 | -19.45 | 0.00 | 0 | 332.71 | 5.44 | 253.61 | 9.21 |
| 2017 (4) | 0.14 | -6.11 | 8.55 | -0.35 | 389.08 | -4.48 | 366.82 | 8.84 | 0.00 | 0 | 315.55 | 3.57 | 232.23 | 1.63 |
| 2016 (3) | 0.15 | -4.88 | 8.58 | -1.61 | 407.33 | 10.44 | 337.02 | 50.59 | 0.00 | 0 | 304.68 | 0.27 | 228.50 | 5.02 |
| 2015 (2) | 0.16 | -2.86 | 8.72 | 6.34 | 368.84 | 2.6 | 223.80 | 46.27 | 0.00 | 0 | 303.85 | 4.07 | 217.58 | 4.8 |
| 2014 (1) | 0.16 | -6.9 | 8.2 | -37.55 | 359.51 | 1.16 | 153.00 | 38.59 | 0.01 | 0 | 291.96 | 2.62 | 207.62 | 4.12 |
| 負債比 QoQ YoY | 金融負債 QoQ YoY | 利息保障倍數 QoQ YoY | 長期銀行借款占稅後淨利比 QoQ YoY | 流動比 QoQ YoY | 速動比 QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.25 | -2.61 | 15.41 | 40.93 | 1012.23 | 143.63 | 708.66 | 10.75 | -34.03 | 0.00 | 0 | 0 | 134.24 | 2.63 | -6.68 | 74.27 | -9.54 | -18.48 |
| 24Q2 (19) | 0.26 | -3.69 | 8.62 | 3.68 | -67.86 | 84.92 | 639.85 | -90.54 | -33.23 | 0.00 | 0 | -100.0 | 130.80 | 13.17 | -12.57 | 82.10 | 9.42 | -20.38 |
| 24Q1 (18) | 0.27 | 25.44 | 7.12 | 11.45 | 51.66 | 735.77 | 6764.96 | 415.61 | 693.49 | 0.00 | 0 | -100.0 | 115.58 | -23.68 | -34.45 | 75.03 | -18.5 | -37.05 |
| 23Q4 (17) | 0.22 | -1.91 | -15.9 | 7.55 | -55.06 | 178.6 | 1312.04 | 22.14 | 193.18 | 0.00 | 0 | -100.0 | 151.45 | 5.28 | -34.77 | 92.06 | 1.04 | -40.53 |
| 23Q3 (16) | 0.22 | -8.33 | -11.15 | 16.8 | 744.22 | 633.62 | 1074.21 | 12.1 | 598.98 | 0.00 | -100.0 | -100.0 | 143.85 | -3.84 | -42.31 | 91.11 | -11.64 | -46.97 |
| 23Q2 (15) | 0.24 | -5.03 | -9.19 | 1.99 | 45.26 | -18.11 | 958.30 | 12.4 | 138.64 | 0.01 | -52.1 | -79.08 | 149.60 | -15.15 | -34.2 | 103.11 | -13.49 | -42.75 |
| 23Q1 (14) | 0.25 | -1.52 | 86.63 | 1.37 | -49.45 | -49.26 | 852.56 | 160.55 | -13.23 | 0.02 | -56.32 | -56.32 | 176.32 | -24.06 | -44.57 | 119.19 | -23.01 | -50.49 |
| 22Q4 (13) | 0.26 | 3.63 | 66.95 | 2.71 | 18.34 | -15.31 | -1408.06 | -554.06 | -706.16 | 0.05 | 0.0 | -26.6 | 232.18 | -6.88 | -19.54 | 154.81 | -9.9 | -28.25 |
| 22Q3 (12) | 0.25 | -6.32 | 60.99 | 2.29 | -5.76 | -28.88 | -215.28 | 91.32 | -141.01 | 0.05 | 0.0 | -48.09 | 249.33 | 9.67 | -11.95 | 171.82 | -4.59 | -20.49 |
| 22Q2 (11) | 0.26 | 95.2 | 21.02 | 2.43 | -10.0 | -10.0 | -2479.86 | -352.38 | -373.81 | 0.05 | 0.0 | 112.74 | 227.35 | -28.52 | 13.44 | 180.09 | -25.2 | 35.71 |
| 22Q1 (10) | 0.14 | -11.91 | -7.83 | 2.7 | -15.62 | -25.21 | 982.58 | 323.0 | 25.63 | 0.05 | -26.6 | 53.47 | 318.07 | 10.23 | 1.34 | 240.75 | 11.58 | 14.86 |
| 21Q4 (9) | 0.15 | -0.07 | -5.59 | 3.2 | -0.62 | -30.28 | 232.29 | -55.75 | -17.75 | 0.07 | -29.28 | 3.89 | 288.55 | 1.9 | 2.97 | 215.77 | -0.15 | 10.67 |
| 21Q3 (8) | 0.15 | -29.58 | 1.52 | 3.22 | 19.26 | -40.04 | 524.99 | -42.03 | 83.76 | 0.10 | 309.86 | 38.47 | 283.18 | 41.29 | -2.27 | 216.10 | 62.85 | 5.92 |
| 21Q2 (7) | 0.22 | 48.67 | 53.26 | 2.7 | -25.21 | -54.24 | 905.68 | 15.8 | 300.25 | 0.02 | -27.86 | -72.14 | 200.42 | -36.14 | -32.92 | 132.70 | -36.69 | -34.75 |
| 21Q1 (6) | 0.15 | -9.77 | 2.44 | 3.61 | -21.35 | -60.59 | 782.11 | 176.92 | 466.99 | 0.03 | -50.31 | -45.08 | 313.85 | 12.0 | 11.84 | 209.60 | 7.51 | 22.43 |
| 20Q4 (5) | 0.16 | 7.46 | -9.91 | 4.59 | -14.53 | -45.94 | 282.43 | -1.14 | 149.37 | 0.07 | -5.75 | 0 | 280.23 | -3.29 | 23.63 | 194.96 | -4.44 | 46.36 |
| 20Q3 (4) | 0.15 | 6.32 | 0.0 | 5.37 | -8.98 | 0.0 | 285.70 | 26.26 | 0.0 | 0.07 | -17.52 | 0.0 | 289.77 | -3.02 | 0.0 | 204.02 | 0.31 | 0.0 |
| 20Q2 (3) | 0.14 | -0.63 | 0.0 | 5.9 | -35.59 | 0.0 | 226.28 | 64.04 | 0.0 | 0.09 | 42.18 | 0.0 | 298.79 | 6.47 | 0.0 | 203.38 | 18.8 | 0.0 |
| 20Q1 (2) | 0.14 | -20.64 | 0.0 | 9.16 | 7.89 | 0.0 | 137.94 | 124.11 | 0.0 | 0.06 | 0 | 0.0 | 280.63 | 23.81 | 0.0 | 171.20 | 28.52 | 0.0 |
| 19Q4 (1) | 0.18 | 0.0 | 0.0 | 8.49 | 0.0 | 0.0 | -572.07 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 226.66 | 0.0 | 0.0 | 133.21 | 0.0 | 0.0 |
